Appealing a UI Determination
APPEAL RIGHTS – Claimant
You have the right to appeal any Determination issued by the Department of Workforce Services by contacting any DWS Local Office or the Arkansas Appeal Tribunal at P. O. Box 8013, Little Rock, Arkansas 72203, during the appeal period shown on the Determination. Your appeal must be received by the Appeal Tribunal or a DWS Local Office within the 20-day appeal period shown on the Determination. An appeal may be filed by either completing a written appeal form (which may be obtained from any Department of Workforce Services office or on the following link: Appeal form) or by writing to the Arkansas Appeal Tribunal, P.O. Box 8013, Little Rock, AR 72203. Your appeal must be received by the Appeal Tribunal or a DWS Local Office within the 20-day appeal period shown on the Determination.
APPEAL RIGHTS – Employer
Whenever a determination is made that affects your tax liability, a written notice is sent to you. Each determination provides separate appeal rights; in all cases an appeal must be made in writing and within the time specified in the notice. IT IS EXTREMELY IMPORTANT TO SUBMIT ANY APPEAL WITHIN THE TIME FRAME INDICATED.
Read each determination carefully. It will provide you with information on how to appeal and your deadline for appealing.
The following is a brief synopsis of the types of notices you may receive and what required steps must be taken to appeal timely.
1. LIABILITY, EMPLOYMENT OR WAGES. A letter will be sent to you when the Department determines that you are an employer liable for unemployment taxes.
If you wish a reassessment, without a hearing, as to whether individuals performing services on your behalf are employees or whether remuneration you pay them is wages, you may submit any additional evidence which you have for review. You should submit such evidence within (20) days from the date you receive the letter which notifies you that you are liable for unemployment taxes. Your request should be mailed to Employer Account Services, P. O. Box 8007, Little Rock, AR 72203
You are entitled to an administrative hearing on the question of your liability. If you wish to invoke the administrative hearing procedure, you should address your request for such a hearing as soon as possible to Daryl Bassett, Director, Department of Workforce Services, P. O. Box 2981, Little Rock, AR 72203.
2. TAX RATE. On or before February 1 of each year, an “Experience Rating Notice” is sent to each liable employer. This notice shows the rate the employer will use to compute the contribution due on his/her taxable payroll for the current calendar year. The notice becomes conclusive and binding unless you file an application for review and redetermination with the Department, in writing within thirty (30) days after the mailing of the notice. You may appeal the denial of your application or redetermination by filing a petition with the clerk of the chancery court in the county of your residence or Pulaski County within twenty (20) days of the mailing of the notice of determination.
3. NOTICE OF CHARGES. A “Quarterly Statement of Paid Benefits Charged to Your Account” (Form ESD-Ark-546) is mailed to you quarterly whenever former employees have been paid unemployment benefits in the previous quarter. You may file an application for a review and redetermination within thirty (30) days from the date the original statement was mailed.
At the end of each quarter, a “Quarterly Listing of Reimbursable Benefits Paid” (Form ESD-Ark-547) is mailed to each employing unit electing to make payments in lieu of contributions. As a reimbursable employer you may file an application for a redetermination of any statement of benefits paid within thirty (30) days after the statement was mailed.
If you disagree with the Agency’s denial of your application or the redetermination, you may in turn file a petition with the clerk of the chancery court in your county of residence or in Pulaski County. Your petition must be filed within twenty (20) days from the date the response to your application was mailed by the Agency.
4. NOTICE OF CLAIMANT ELIGIBILITY. A “Notice of Agency Determination” (Form ESD-Ark-578) will be issued to you if you have responded to the “Notice of Claim Filed” (Form ESD-Ark-501(3)) within seven (7) days from the date the notice was mailed. This determination states whether your former employee is eligible for unemployment benefits, indicates the applicable section of law under which the determination is made, and presents a statement showing the facts which were considered in adjudicating the issue. Instructions for filing an appeal are also found on the determination notice.
Both the employer and claimant are given the right of appealing a Department determination. An employer who wants to appeal a determination and who responded timely to the “Notice of Claim Filed” (Form ESD-Ark-501(3)) may contact the office handling the claim for an appeal form or may file directly by writing to the Appeal Tribunal at P. O. Box 8013, Little Rock, AR 72203. Department determinations become final if no appeal is filed with the Appeal Tribunal within twenty (20) calendar days from the date the determination was mailed. If an appeal is filed directly, a copy of the “Notice of Agency Determination” (Form ESD-Ark-578) should be sent.
Two stages of administrative appeal are available under Arkansas law. The first level appeal may be made to the Appeal Tribunal. A further appeal may be made to the Arkansas Board of Review. A judicial review of a decision of the Board of Review may be obtained by filing with the Arkansas Court of Appeals in accordance with the law. Instructions for filing further appeals are contained on all decisions of the Arkansas Appeal Tribunal and the Board of Review.
Reference: Ark. Code Annotated Section 11-10-523 through 11-10-530
Appeal Tribunal (501) 682-1063
Board of Review (501) 683-4300